Improvement in tax-calculators



2Sheets-Sheet 1.

R. L. MUDD. Tax-Calculator. No. 213,234 Patented Mar. 11,1879.

J/AZTNESSES 4% {{NW TTORNE3'T N. PETERS, PHOTO-LITNOGRAPHER. WASHINGTOND C UNITED STATES PATENT OFFICE.

ROBERT L. MUDD, OF GREENVILLE, ILLINOIS.

IMPROVEMENT IN TAX-CALCULATORS.

Specification forming part of Letters Patent NO. 213,234, dated March11, 1879; application liled January 14, 1879.

To all whom it may concern:

Be it known that I, ROBERT L. )IUDD, of Greenville, in the county ofBond, and in the State of Illinois, have invented certain new and usefulImprovements in Tax-Calculating Machines; and do hereby declare that thefollowing is a full, clear, and exact description thereof, referencebeing had to the accompanying drawings, and to the letters of referencemarked thereon, making a part of this specification.

The nature of my invention consists in the construction and arrangementof an apparatus for computing taxes, as will be hereinafter more fullyset forth.

In order to enable others skilled in the art to which my inventionappertains to make and use the same, I will now proceed to describe itsconstruction and operation, referring to the annexed drawings, in which-Figure 1 is a front elevation, and Fig. 2 a transverse vertical section,of my apparatus. Fig. 3 is an end view of the same when folded.

My apparatus consists of two frames, A and 13, provided with series ofparallel slats U and 1), respectively. The frame B slides in the frameA, as shown, and all of the slats or strips are parallel, and have theirupper surfaces in one common plane. The slats D on the sliding frame I3alternate with the slats O on thestationary frame, and are so arrangedthat they all slide at the same time parallel and in the same plane withthe slats on the stationary frame.

On the slats or strips are adjustable tables a and Z), respectivelywritten or printed on card-board or other material, which are held inposition by means of screw-clamp plates (1 d at the ends. These tablesare so constructed and arranged on the slats or strips that by slidingthe frame up or down, as occasion requires, the valuation upon which taxis to be computed, and the tax on the same at more than one rate, andthe sum total of tax on the given amount at the several different ratesused, are shown at the same time.

The tables a, used on the stationary slats or strips 0, are printed orwritten on white card board or other white material, while the tables I)on the sliding slats or strips D are on colored cardboard or othercolored material.

The first stationary table a has figures representing hundreds ofdollars valuation, beginning with 1, (representing 100,) andconstantlyiucreasin g by 1 toward the bottom of the table until at least100, (re -iresenting 10,000,) is reached, and may continue on to anydesired number of hundreds of dollars. The first sliding table, I), hasfigures representing dollars valuation, beginning at the top with 1, andconstantl y increasing by 1 toward the bottom until the numberlOO isreached. The reinainin g stationary tables a show the tax at the severaldifferent rates given on the several amounts shown on the firststationary table of hundreds of dollars valuation, except the laststationary table on the right, which shows the sum total at the severalgiven rates used on the several given valuations 0n the stationaryvaluatioirtable, as shown on the several stationary tax or rate tables.The last sliding table on the right in like manner shows the sum. totaltax at the several different given rates used on the several valuationsshown on sliding table of valuations, as shown on the several slidingtax or rate tables.

The tables are so constructed that when properly adjusted on the slatsor strips the figures representing valuation, the figures representingthe corresponding tax at the several rates used, and the figuresrepresenting the corresponding total tax are in a straight line runningat right angles with the table.

By moving the sliding frame 13, with its slats D, either up or down, asoccasion requires, any valuation with its corresponding tax at anyrequired number of rates and the sum total tax at the several differentrates used are shown by cross-adding the figures on each of the severalpairs of tables,which fall in a common line at right angles with thetables.

An adjustable marker or straight-edge, F, having a fixed guide, G, atone end and an adjustable guide, G, at the other, is supported and heldin position by means of a rubber or other spring, I. The lower edge ofthismarker comes very near and immediately over the tables and at rightangles with them, and itis so constructed as to slide freely up anddown, either by applying the hand or moving the sliding frame 13, andwill remain at rest at any desired point, thereby marking the line inwhich the number to be added, hereinbefore described, stands.

In the marker F, on either side, are two small screws, h h, with theheads protruding sufficiently far to allow the cross-bars of the slidingframe B to hit them. by which means the marker may be moved either up ordown on the machine. These screws may be turned either out or in, as maybe required, in order that the marker, when moved by the crossbars ofthe sliding frame, may be left at rest on a line with the figures.

Attached to the bottom of the stationary frame A is a hinged brace, L,with notches at w as, into which takes an arm,P, also hinged to the mainor stationary frame, by which means the machine can be adjusted at anyangle in .front of the person operating the same. The

apparatus is to be fastened on a table by suitable fastenings, in orderthat it may sitfirm while being used.

With each machine is to be furnished a full set of printed tables ofvalues and of tax, beginning with a rate of one cent on each one hundreddollars, and continuing up to one hundr. In calculating tax any desiredrate can e adjusted upon the sliding slats or strips to suit the form ofthe book used.

As an illustration of how the machine is to be used, suppose tax is tobe paid on a valuation of $2,27 6. The movable slats are moved until thefigure 76 on the left-hand movable slat is 011 a line with the figure 22on the left-hand stationary slat. The movable gage is then set tocorrespond with said figures. Across the gage on the slats can then befound the amount of tax according to the different rates shown at thetop of the various slats, the stationary slats showing the tax on$2,200, and the movable slats the tax on $7 6. If there are severaldifferent rates the last slat in each series shows the total of the taxfor the different amounts. When tax is to be computed on .a valuation ofeven hundreds of dollars, the Sta tionary slats alone will be used.

Having thus fully described my invention, what I claim as new, anddesire to secure by Letters Patent, is

An apparatus for computing taxes, consisting, essentially, of a frameadjustable at any angle desired, a secondary frame sliding therein, bothframes being provided with. slats having calculating-tables, asdescribed, and a movable straight-edge, all substantially as and for thepurposes herein set forth. I

In testimony that I claim the foregoing I have hereunto set my hand this9th day of December, 1878.

- ROBERT L. MUDD. Witnesses:

FRANK HEGER, FRANK SEEWALD.

